| 6403.59 | | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Other | | | |
| 6403.59.10 | 00 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Other - For an individual with a defective or abnormal foot or ankle, when purchased on the written order of a registered medical practitioner;
Pointe shoes or block toe shoes, for professional dancers employed by full-time dance companies which meet Canada Council standards of professionalism or for ballet students in full-time attendance at a ballet school which meets Canada Council curriculum standards | PAR | Free | LDCT, GPT, |
| 6403.59.20 | 00 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Other - Other women's footwear, valued at $30 or more per pair | PAR | 11% | LDCT, UST, |
| 6403.59.90 | | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Other - Other | PAR | 18% | LDCT, UST, |
| 6403.59.90 | 20 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Other - Other - Slippers: - Men's or boys' | PAR | 18% | LDCT, UST, |
| 6403.59.90 | 30 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Other - Other - Women's, girls' or children's | PAR | 18% | LDCT, UST, |
